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为确保国家税收不流失,防止虚开、代开,伪造增值税专用发票等违法行为,国税发[1995]192号文《国家税务总局关于加强增值税征收管理若干问题的通知》
In order to ensure the non-loss of state taxes and prevent illegal acts such as falsifying, opening up or forging special VAT invoices, the State Administration of Taxation [1995] No. 192 Circular of the State Administration of Taxation on Several Issues Concerning the Administration of the Collection and Administration of Value Added Tax